You pay full tax for the food + delivery. The delivery company pays VAT for the food and can substract that from their own VAT liabilities. In a strict B2B co

You pay full tax for the food + delivery. The delivery company pays VAT for the food and can substract that from their own VAT liabilities. In a strict B2B context it's also possible to do a net payment and that's why some (EU) stores will ask if you have valid tax id.